浅谈信息经济时代的企业会计报告

Analysis of the Accounting Report of Enterprisesin the Information Economic Era.

分析了信息经济的主要特点,论述了传统会计报告体系所面临的挑战,指出信息经济时代会计报告将向内容多元化、适需组合以及实时与定期相结合的方向发展。同时,还描绘了信息经济时代会计报告的基本模式。

In this Information economic era,it becomes important and urgent to restructure the accounting report to accord with the new economic environment.This thesis is focused on analyzing the main characters of the Information economy,discussing the challenges to the traditional accounting reports,and pointing out that the accounting report in the information economic era should be made not only in real time but also regularly with diversified contents that are timely and essential;and depict the basic pattern of the accounting report In this era.